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008 210830t20131986mau fo d z eng d
019 _a(OCoLC)1024043979
019 _a(OCoLC)1029823845
019 _a(OCoLC)1032678422
019 _a(OCoLC)1037979996
019 _a(OCoLC)1041992751
019 _a(OCoLC)1046623020
019 _a(OCoLC)1047004040
019 _a(OCoLC)1049610775
019 _a(OCoLC)1054879198
020 _a9780674733923
_qprint
020 _a9780674733930
_qPDF
024 7 _a10.4159/harvard.9780674733930
_2doi
035 _a(DE-B1597)9780674733930
035 _a(DE-B1597)252953
035 _a(OCoLC)979576598
040 _aDE-B1597
_beng
_cDE-B1597
_erda
072 7 _aBUS069000
_2bisacsh
084 _aonline - DeGruyter
100 1 _aBradford, David F.
_eautore
245 1 0 _aUntangling the Income Tax /
_cDavid F. Bradford.
250 _aReprint 2013
264 1 _aCambridge, MA :
_bHarvard University Press,
_c[2013]
264 4 _c©1986
300 _a1 online resource (386 p.) :
_bIllustrated
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
505 0 0 _tFrontmatter --
_tForeword --
_tAcknowledgments --
_tContents --
_tIntroduction --
_tI. TAX CONCEPTS --
_tII. ANALYSIS --
_tIII. TAX REFORM --
_tAppendix. The Income Tax in Context --
_tBibliography --
_tIndex
506 0 _arestricted access
_uhttp://purl.org/coar/access_right/c_16ec
_fonline access with authorization
_2star
520 _aTax reform is perennially under discussion, always a red hot political topic. Many people have the uneasy feeling that they are being taxed unfairly, and the complexity of the laws, plus newspaper articles on millionaires who cleverly avoid paying taxes, are likely to confirm these suspicions. But any moves toward reform are handicapped because almost nobody really understands how the income tax works, let alone what might be gained by trying alternative systems.In this highly readable new book, one of America’s foremost tax economists helps the reader develop a sound grasp of how the design of tax rules affects the real sharing of tax burdens, and the performance of the economy as a whole. He also outlines various reform proposals, and shows how they would change the way money now moves out of the taxpayer’s pocket and into government coffers.David F. Bradford’s central theme is the choice between a tax based on the notion of income, as tax theorists understand the term, and one based on consumption. In fact, our so-called income tax is a mixture of consumption- and income-based systems, and as such is less effective than either purer approach might be. Bradford examines in depth the idea of income, emphasizing the value judgments to be made in defining it for tax purposes, and explains why some existing tax rules are better suited to implementing tax on consumption—as, for example, the way pensions and owner-occupied houses (the bulk of savings for most Americans) are treated by the tax code.He shows in non-technical terms how the burden of taxes is actually borne (as opposed to who mails in the money), and shows how taxes impose costs beyond the amount sent to the government. Finally, he suggests ways in which the income tax system might be changed in the interest of fairness, efficiency, and simplicity.
538 _aMode of access: Internet via World Wide Web.
546 _aIn English.
588 0 _aDescription based on online resource; title from PDF title page (publisher's Web site, viewed 30. Aug 2021)
650 0 _aEinkommensteuer.
650 0 _aIncome tax.
650 0 _aSteuerpolitik.
650 0 _aWirtschaft.
650 4 _aIncome tax -- United States.
650 4 _aIncome tax.
650 4 _aUSA.
650 4 _aUnited States.
650 7 _aBUSINESS & ECONOMICS / Economics / General.
_2bisacsh
850 _aIT-RoAPU
856 4 0 _uhttps://doi.org/10.4159/harvard.9780674733930
856 4 0 _uhttps://www.degruyter.com/isbn/9780674733930
856 4 2 _3Cover
_uhttps://www.degruyter.com/cover/covers/9780674733930.jpg
942 _cEB
999 _c193313
_d193313